Keywords: Tendering
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Journal Articles
Accounting, Auditing & Accountability Journal (1998) 11 (1): 72–98.
Published: 01 March 1998
...Vivien Beattie; Stella Fearnley Competitive pressures in the audit market have led to aggressive fee renegotiation and tendering by companies. This paper reviews microeconomic tender theory and finds it to be of limited value in the audit context. Content analysis of semi‐structured interviews...

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